Challenges of, and techniques for, materiality determination of non-financial information used by integrated report preparers
A.M.I. Lakshan, Mary Low, Charl de Villiers
| Year of publication: |
2022
|
|---|---|
| Authors: | Lakshan, A.M.I. ; Low, Mary ; De Villiers, Charl |
| Published in: |
Meditari accountancy research. - Bingley : Emerald, ISSN 2049-3738, ZDB-ID 2697245-1. - Vol. 30.2022, 3, p. 626-660
|
| Subject: | Institutional isomorphism | Integrated reporting | Materiality determination | Non-financial information disclosures | Berichtswesen | Reporting | Rechnungswesen | Accounting | Nachhaltigkeitsbericht | Sustainability reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MEDAR-11-2020-1107 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013326714